Updated
GL-G-04
Glossary · Cyprus PR
GESY in Cyprus - public healthcare and the 2.65% contribution
General Healthcare System - the public healthcare system of Cyprus
01 / In 30 seconds
The short answer
- What it is
- General Healthcare System - the public healthcare system of Cyprus
- Contribution
- 2.65% for residents on rent, dividends and interest
- Cap
- Charged on income up to €180,000 a year
- For PR
- If the family is not in GESY, private insurance is confirmed every year
02 / In plain words
What GESY health contribution means
GESY (General Healthcare System, in Greek ΓεΣΥ) is the public healthcare system of Cyprus. Contributions are paid into it, and members get access to its doctors and hospitals.
Tax residents pay a 2.65% contribution on rent, dividends and interest, including those with non-dom status. It is charged on income up to €180,000 a year. After the 2026 reform, rental income carries income tax on 80% of it and GESY.
For PR, GESY matters because of insurance: if the family is not in the system, private health insurance must be confirmed every year. We track the policy dates and remind you to renew in good time.
A simple example
A family received PR but lives in another country and is not in GESY. Every year we renew private insurance for everyone and file it together with the proof of investment.
When you will deal with GESY
- Moving and tax residency
- Renting out a flat
- Dividends and interest
- Annual insurance proof for PR
- Renewing private insurance
03 / What it covers
What to know about GESY
Who pays
- Tax residents
- Including non-doms
- On passive income
How much
- 2.65%
- On rent, dividends, interest
- Cap €180,000
For PR
- Family in GESY - no private policy
- Outside GESY - insurance
- Proof every year
What to check
- Residency
- Source of income
- Policy dates
04 / How it works
How GESY links to PR
PR
Residence card and registration.
Tax status
Days in Cyprus decide residency.
Contribution
Residents pay 2.65% on passive income.
Insurance
Outside GESY - a private policy for the family.
Every year
Insurance proof for PR.
05 / Key facts
What matters
01What it is
Public healthcare
The public healthcare system of Cyprus, in Greek ΓεΣΥ.
02Contribution
2.65%
Residents pay it on rent, dividends and interest, non-doms included.
03Cap
€180,000
The contribution is charged on income up to this amount a year.
04For PR
Insurance
If the family is not in GESY, private health insurance is confirmed every year.
Common mistakes
Thinking non-dom exempts you from GESY
Non-dom removes the defence contribution, not GESY.
Missing a policy renewal
Outside GESY, insurance is confirmed every year. Renew early.
Confusing PR with tax residency
Residents pay GESY on passive income. PR alone does not make you resident.
06 / Expert advice
How to prepare in advance
Tell us whether you are moving to Cyprus and what income you receive: this decides whether you pay GESY and whether you need private insurance.
What we do for you. We track insurance dates, remind you to renew 30 days ahead and, with an accountant, explain when a GESY contribution is due.
Dmitry NagyTax consultant, international taxation and compliance (ex-Big4)
07 / Questions
Frequently asked questions
The public healthcare system of Cyprus.
For residents, 2.65% on rent, dividends and interest.
Yes, it is charged on income up to €180,000 a year.
Yes, like all residents.
Yes, if the family is not in GESY. It is confirmed every year.
Early - we remind you 30 days before it ends.
Cyprus PR glossary
- Cyprus PR programme →
- Cyprus PR
- ARC (Cyprus alien registration)
- Form MIP2
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- Cyprus PR criteria
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- Secure annual income
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- All terms →
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